Virginia has been aggressive in coming up with tax incentives for commercial space companies to locate within the Commonwealth. The latest one not only reaches beyond the Earth but beyond the grave as well: (Cue spooky Halloween music)
Individual income tax deduction for certain purchases from space flight entities. Provides an individual income tax deduction in the amount paid for a prepaid contract entered into with a commercial space flight entity to place the taxpayer’s cremated remains in earth or lunar orbit. The deduction shall not exceed $8,000 in total and shall not exceed $2,500 in any one tax year. The bill is effective for taxable years beginning on or after January 1, 2013, but before January 1, 2021.
That is a summary of a bill introduced by Del. Terry G. Kilgore. The catch is that the flights must take place from the Mid-Atlantic Regional Spaceport on Wallops Island. Memorial flights from spaceports outside of Virginia are not eligible.
A Texas company, Celestis, is the only company I know of to offer these services. Celestis has launched remains into space on orbital and suborbital rockets from various spaceports over the years.